2. The three big ideas
Idea 1: one record of every naira
Applications, approvals, payments and repayments live in one place. Nothing is quietly edited. A ledger entry is never changed or deleted. A mistake is corrected only by a linked reversal, and the reversal is also approved.
Idea 2: two people for every money movement (maker-checker)
One person makes a record. A different person checks and approves it. The system enforces this rule. For example:
| Step | Who does it | What happens |
|---|---|---|
| Make | Finance Entry Officer (the maker) | Records a payment. It waits as "pending approval". |
| Check | Finance Approver (the checker) | Reviews the evidence and approves or rejects it, with two-step verification. |
| Post | System | Approval posts the entry to the ledger. |
The person who made a record cannot approve it. Some decisions need more than a maker and a checker, such as committee decisions and waivers of conditions. For the exact rules, see Part F.
Idea 3: everyone affected is told, with escalation
DFFMS sends a notification to the people responsible. It uses three channels:
- In the app: always on.
- Email: on where the system has an email service set up.
- Browser push: on for each device where the user opts in.
If a decision stalls, DFFMS escalates it. A decision that waits too long goes first to the Programme Administrator, then to the Client System Administrator. Each escalation is recorded and visible on the page.